Areas of Practice
Federal tax law, emphasizing business taxation, including tax-exempt health care organizations, technology and life sciences enterprises, and financial institutions

Representative Experience
Tax planning for taxable, tax-free and mixed-consideration mergers stock and asset sales and purchases

Tax planning for corporate and limited liability company formations, acquisitions and dispositions, including transactions involving intellectual property and investor financing

Obtaining exempt status and tax planning for health care and other tax-exempt organizations, including unrelated business income, loss of status, penalty taxes, and joint ventures

Obtaining private letter rulings from the Internal Revenue Service

Prior Experience
Certified Public Accountant

Tax manager, Los Angeles office of Price Waterhouse

General counsel and chief operating officer, high-technology company

Memberships and Activities
Washington and California State Bar Associations

American Bar Association, Section on Taxation

Named as one of the "Best Lawyers in America" in Tax Law by Woodward/White, 2003-2004; 2005-06; 2006; 2007; 2008

Named as one of "America's Leading Business Lawyers" by Chambers USA

Education
LL.M., Taxation, New York University School of Law, 1979

J.D., Loyola Law School, Los Angeles, 1976

B.S., Business Administration, University of Southern California, 1972